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Discount offered by cellular companies to distributors on SIM cards and recharge coupons is in the nature of ‘commission’ on which tax is required to be withheld
Case Law Details
- Case Name
- Bharti Cellular Ltd. Vs Assistant Commissioner of Income-tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Bharti Cellular Ltd. v. Assistant Commissioner of Income-tax
HIGH COURT OF CALCUTTA
IT APPEAL NO. 222 OF 2006
MAY 19, 2011
JUDGMENT
K.J. Sengupta, J. –
The above appeal was decided to be heard by an order dated 17-8-2006 passed by the Division Bench of this Court against the judgment and order dated 4-4-2006 passed by the Income‑tax Appellate Tribunal, “B” Bench in two appeals being ITA 1678 and 1679 of 2005 relating to assessment years 2003-04 and 2004-05. At the time of admission though no substantial questions of law was formulated at the hearing of the appeal this Court fo...
